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A taxpayer inquired whether they could apply the 40% reduction to a new pension plan withdrawal after having already used it in 2017. The Directorate General of Taxes (DGT) ruled that if the amount received relates to the same contingency, the reduction can only be granted once.
Cuestión planteada Posibilidad de aplicar nuevamente la reducción del 40 por ciento en el supuesto de hacer efectivos el resto de derechos económicos de su plan de pensiones a consecuencia del acaecimiento de la contingencia de jubilación.
Si se cumplen simultáneamente los requisitos para cobrar una prestación por contingencia y por un supuesto excepcional de liquidez, a efectos fiscales se entiende percibida la prestación por la contingencia. La reducción del 40% para aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo, a elección del contribuyente. Por tanto, si ya se aplicó la reducción en un año por una contingencia, no podrá aplicarse posteriormente por esa misma contingencia.
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